Israel and Judah both in the transgression.
In this closing verse of the chapter God takes Judah to task as well as Israel for forgetfulness of God; while that forgetfulness of his Maker on the part of Israel manifested itself in idolatry, and so in building idol-temples, but on the part of Judah by carnal confidences, and so in multiplying fenced cities. The one set up idols m the place of God, the other confided in outward means of defense and safety instead of trusting in God; thus the heart of both was far from God and the remembrance of his Name. The sin here recorded occurred in the reign of Ahaz, who sought to secure Judah by fortified cities, dreading the incursions of Assyria (Isaiah 22:8-11). The punishment was inflicted by Sennacherib (Isaiah 36:1).